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SCHWARTZ v. STATE

Nos. 90-331, 90-453.

135 N.H. 470 (1992)

EUGENE SCHWARTZ v. THE STATE OF NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION & a.

Supreme Court of New Hampshire.

April 24, 1992.

Attorney(s) appearing for the Case

Susan V. Denenberg, of Portsmouth, by brief, and Martin Schwartz, of New Rochelle, New York, orally, for the plaintiff.

John P. Arnold, attorney general (Monica A. Ciolfi, assistant attorney general, on the brief and orally), for the State.

BROCK, C.J.

The plaintiff, Eugene Schwartz, appealed a tax assessment pursuant to RSA 77:25 (recodified as RSA 21-J:28-b (Supp. 1991)), including claims under 42 U.S.C. § 1983 that the interest and dividends tax violates the commerce clause and equal protection clause of the Federal Constitution. The Superior Court (Manias, J.) dismissed the plaintiff's appeal in its entirety. We affirm in part, reverse in part and remand.

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